LODI UNIFIED SCHOOL DISTRICTBudget Department
2010-11 BUDGET GUIDELINES
Board of Education
January 26, 2010
Prepared by:
Douglas BargeCarrie Hargis
Executive Summary The budget guidelines provide the
framework to build the annual budget Pertain predominantly to the modified
unrestricted portion of the General Fund
Approved reductions from 2009-10 have been incorporated Proposed guideline changes are noted in blue
and deletions are reflected with strikethroughs
Lodi Unified School District2010-11 Budget Guidelines
General Fund1. Revenue
A. Federal Income Budget for programs anticipated to be ongoing will be based on prior year funding level.
B. State Income Revenue Limit:
Inflationary increases should be provided in accordance with the Governor’s 2009-10 2010-11 state budget. Grants:
Budget for programs anticipated to be ongoing will be based on prior year funding levels.
C. County Income County income, including local property tax collections, will be budgeted at zero, since all such income received is
deducted from the State Revenue Limit Apportionment.
2. ExpendituresA. Staffing Entitlements
Staffing entitlements for administration, certificated, classified, confidential, and supervisory personnel, described in Sections A through F of these Budget Guidelines, are subject to review and approval by the administration.
Staffing entitlements for district support functions and classified substitutes shall be developed by the administration. The administration will submit final 2009-10 2010-11 staffing entitlements for Board approval.
B. Salaries and Fringe Benefits Existing 2008-09 2009-10 salaries, step, and column increments, training classes, stipends, and longevity bonuses shall
be extended to the 2009-10 2010-2011 budget. All mandated fringe benefits shall be included at projected 2009-10 2010-11 rates.
10.05
Lodi Unified School District2010-11 Budget Guidelines
General Fund2. Expenditures (continued)
C. Entry Salaries Entry-level salaries for new certificated personnel will be budgeted as supplied by the Personnel Department. For 2009-10 2010-11, the estimated entry salary will be $46,872.
D. Inflationary Increases and Enrollment Growth 2009-10 2010-11 inflationary growth and required costs will be increased for utilities, fuel, insurance, and maintenance
agreements. Operating and testing supplies will be adjusted pro-rata as student enrollments increase.
E. Carryover Funds The 2009-10 2010-11 budget shall allow carryover of unexpended appropriations for site regular instructional program
supply, service, and equipment allocations. Site carryovers will be limited to no more than 15% of the prior year allocations subject to the availability of funds. Non-site funds cannot be carried over unless approved by the Superintendent.
Specially funded site-based programs and one-time allocations will be carried over for one year only subject to the availability of funds, unless approved by the Superintendent.
F. Non-Formula All other 2008-09 2009-10 line-item expenditure budgets shall be reviewed with the appropriate manager in detail and
adjusted to meet the needs of the departments for 2009-10 2010-11. All adjustments will be subject to approval by the administration.
G. Categorical Programs Categorical programs shall pay for all personnel costs (including fringe benefits) and non-personnel costs. Programs shall
operate within their income subvention and authorized staffing. Categorical programs shall pay for personnel assigned to the program rather than the cost of replacement personnel. Categorical programs shall fully pay for their legal pro-rata share of indirect, direct support, and centralized service costs.
Exceptions to the above will require the approval of the Superintendent.
10.06
Lodi Unified School District2010-11 Budget Guidelines
General Fund2. Expenditures (continued)
H. Deferred Maintenance The general fund shall contribute an amount adequate to gain full state funding.
I. Priority List for Additional Requested Funds An annual priority list may be established by the administration if the financial condition of the state and district allow.
Such a listing would be based on input from the Board of Education, Leadership Team, employee units, student representative, community members, and the Budget Advisory Committee.
J. Budget Transfers All budget transfers at the major object classification level will be submitted for Board approval after the annual budget is
adopted.
K. Expenditures All department expenditures must be approved by the responsible department manager or the designated supervisor.
L. New Expenditures Expenditures for new programs will not be made prior to approval of the requested budget transfer by the Board of
Education.
M. Restricted Maintenance Program Maintenance costs will be maintained in a restricted program to comply with state directives resulting from the passage
of SB50.
10.07
Lodi Unified School District2010-11 Budget Guidelines
General Fund3. Reserves
A. Reserve for Specially Funded Programs A reserve shall be established for specially funded program carryover funds.
B. Prior Year Obligations A reserve may be established to honor prior-year purchase orders and other commitments that are approved by the
Board of Education or Superintendent.
C. General Reserve The State Standards & Criteria recommends a general reserve of 3% for districts that are less than 30,000 ADA. The
district’s general reserve will be sufficient to satisfy the state’s standard.
D. Reserve for Secondary School Start-ups A reserve may be established to provide for secondary schools start-up.
E. Appropriation for Contingencies Unforeseen shortfalls of income and increased unexpected expenses will be offset with the Appropriation for
Contingencies account budgeted at $300,000 $150,000 ($300,000 less $150,000 pee 09-10 approved reduction).
F. Reserve for Board Priorities A reserve may be established for employee compensation purposes and other priorities as determined by the Budget
Advisory Committee, Cabinet, Superintendent, and the Board.
10.08
Lodi Unified School District2010-11 Budget Guidelines
Other Funds1. All Other Funds
A. Programs in all other funds shall pay for all personnel costs (including fringe benefits) and non-personnel costs, and shall operate within their income subvention and authorized staffing.
B. All other funds shall pay for personnel assigned to the fund rather than the cost of replacement personnel.
C. All other funds shall pay fully their legal pro-rata share of indirect, direct support, and centralized services costs.
D. Exceptions to the above requires approval of the Superintendent.
2. Adult EducationA. COLA and Growth ADA as provided for in the state adopted budget.
3. Cafeteria AccountA. Meal prices for the National School Lunch Program shall be reviewed and adjusted annually (when appropriate) to accommodate; (1) uncontrollable inflationary costs of food products and services, and (2) cost of living adjustments to food services personnel.
4. Child DevelopmentA. COLA and Growth as provided by the Governor’s 2009-10 2010-11 budget plan.
5. Deferred Maintenance FundA. District contribution required to ensure the District will be eligible for maximum state funding and meets
2009-10 2010-11 statutory requirements.
10.09
Lodi Unified School District2010-11 Budget Guidelines
Elementary School
1. Principal
2. Vice Principal*
3. Counselors*
4. Teachers Regular
Class size for grades K – 3
Prep
Substitutes
Modified Traditional
1.00 FTE per school site
FTE STUDENTS
.50 500+, plus 100 students per 09-10 approved reduction = 600+
1.00 750+, plus 100 students per 09-10 approved reduction = 850+
0.10, less .10 per 09-10 approved reduction = 0 1 – 450
0.20, less .20 per 09-10 approved reduction = 0 451 – 650
0.30, less .30 per 09-10 approved reduction = 0 651 – 850
0.40, less .40 per 09-10 approved reduction = 0 851+
1.00 FTE per 29.0 students, plus 1.5 increase per 03-04 approved reduction, plus 1 increase per 09-10 approved reduction = 1.00 FTE per 30.5 31.5 students
1.00 FTE per 19.5 students, plus 2 increase per 09-10 approved reductions = 21.5 students
1.00 FTE per 12.66 teachers
7 days per FTE
*Includes regular, special education (SDC), preschool (incl. special education), and GATE (SDC) migrant enrollments.
10.10
Lodi Unified School District2010-11 Budget Guidelines
Elementary School
5. Clerical
• Principal’s Secretary 1• Typist Clerk II• Variable Staffing*
6. Library Assistants
7. Noon Duty*
Student attendance days only
Modified Traditional
1.00 FTE per school, 217 days1.00 FTE per school, 191 daysStudents 750+, plus 50 students pre 09-10 approved reduction = 800+ students .50 FTE Typist Clerk II, 181 days
¾ hour, less ¾ hour per 09-10 approved reduction = 0 hour per teacher per week, work year 181 days
Students Hrs./Day
0 – 200 1.0
200-300 2.0
300-400 3.0
400-500 4.0
500-600 5.0
600-700 5.5
700-800 6.0
800-900 6.5
900+ 7.0
Student attendance days
*Includes regular, special education (SDC), preschool (incl. special education), and GATE (SDC) migrant enrollments.
10.11
Lodi Unified School District2010-11 Budget Guidelines
Elementary School 8. Crossing Guards
9. Site Allocation*
10. Lottery*
11. Maintenance of site equipment
12. Instructional Materials
Modified TraditionalNumbers determined by traffic patterns and safety issues. Student attendance days only. Site must request annually.
$41.00 per student, less 10% ($4.10) per 03-04 approved reduction =
$36.90 per student
$10 per student
$1,000 per site (See pg. 10. 20 for small schools)
$ 69.41 estimated per 08-09 CBEDS (State) Entitlement equal to the IMFRP appropriation for 2010-11 fiscal year, multiplied by the percentage that reflects the same relative proportion of funding that the LEA received for the program in 2009-10 fiscal year (per EC42605 (b)).
*Includes regular, special education (SDC), migrant, GATE (SDC), and home/hospital enrollments.
10.12
Lodi Unified School District2010-11 Budget Guidelines
Middle School
1. Principal
2. Vice Principal*
3. Teachers Regular
Substitutes
Intervention
Modified Traditional
1.00 FTE per school site
FTE Students*1.00 1-899 .50 900-1,199 .50 1,200-1,499 .50 1,500+(see page 10.21 for small schools)
1.00 FTE per 30 students, plus 1 per 03-04 approved reduction, plus 1 per 09-10 approved reduction = 1.00 FTE per 31 32 students
7 days per FTE
1.00 FTE per school site at following: Delta Sierra Middle Lodi Middle McAuliffe Middle Millswood Middle (06-07 adjustment) Morada Middle
*Includes regular, special education (SDC), and migrant enrollments.10.13
Lodi Unified School District2010-11 Budget Guidelines
Middle School
4. A. FIXED Clerical• Principal’s Secretary• Typist Clerk II*
B. VARIABLE Clerical (per unit)*
• Placement: 1.00 FTE Typist Clerk II 1.0 FTE Typist Clerk II 1.0 FTE Typist
Clerk II 1.0 FTE Typist Clerk II
5. Library Assistants
Modified Traditional
1.00 FTE for 12 months1.00 FTE for (217 days)
1.00 unit Typist Clerk II per 565, plus 50 students per 09-10 approved reduction = 615 students
181 days 95%
201 days 105%
217 days 114%
233 days 122%
5 hours per day, 191 days
*Includes regular, and special education (SDC), and migrant enrollments
10.14
Lodi Unified School District2010-11 Budget Guidelines
Middle School
6. Counselors*
7. Noon Duty* Student attendance days only
8. Crossing Guards
Modified Traditional
2.00 FTE per site, 189 days(see page 10.20 for small schools)
Students Hrs./Day0-200 1.0200-300 2.0300-400 3.0400-500 4.0500-600 5.0600-700 5.5700-800 6.0800-900 6.5900+ 7.0Student attendance days
Numbers determined by traffic patterns
and safety issues. Student attendance
days only. Site must request annually.
*Includes regular, and special education (SDC), and migrant enrollments
10.15
Lodi Unified School District2010-11 Budget Guidelines
Middle School9. Campus Supervisors
10. Site Allocation**
11. Lottery**
12. Instructional Materials
Modified Traditional.50 FTE per school site at following: Delta Sierra Middle Lodi Middle McAuliffe Middle Millswood Middle Morada Middle
Variable
$63.00 per student, less 10% ($6.30) per 03-04 approved reduction = $56.70 per student Fixed
Maintenance of Site Equipment
$1,000.00 250+ students
Promotion
$240.00 per site
Site Forms
$500.00 per site
(see page 10.21 for small schools)
$10 per student
$69.41 estimated per 08-09 CBEDS (State) Entitlement equal to the IMFRP appropriation for 2010-11 fiscal year, multiplied by the percentage that reflects the same relative proportion of funding that the LEA received for the program in 2009-10 fiscal year (per EC 42605 (b)).
** Includes regular, special education (SDC), migrant, GATE, and home/hospital enrollments
10.16
Lodi Unified School District2010-11 Budget Guidelines
High School1. Principal2. Vice Principal / Assistant Principal*
3. Counselors*
4. Librarians
5. Teachers Regular
Athletic Director
Department Chair English Language Development Senior Project
Substitutes
Modified Traditional1.00 FTE per school siteAssistant Principal Vice Principal Students - 1.00 1-800 .50 801-1,1001.00 1,101-1,4001.50 1,401-1,7002.00 1,701-2,0002.50 2,001-2,3003.00 2,301-2,6003.50 2,601-2,9004.00 2,901-3,2004.50 3,201-3,5005.00 3,501-3,800
1.00 FTE per 450 students, plus 71.5 per 03-04 approved reduction = 1.00 FTE per 521.5 students, (FTE rounded up to the nearest .50 FTE), less 4.50 FTE per 09-10 approved reduction
1.00 FTE, less 1.00 FTE per 09-10 approved reduction = 0 FTE per school site
1.00 FTE per 30 students, plus 1 per 03-04 approved reduction, plus 1 per 09-10 approved reduction = 1.00 FTE per 31 32 students
.40 FTE per school site, less .20 FTE per 04-05 approved reductions = .20 FTE per school site
1.40 FTE, less 1.40 FTE per 09-10 approved reduction = 0 FTE per school site1.00 FTE, less .56 FTE per 09-10 approved reduction = .44 FTE per school site1.20 FTE per school site, less .20 FTE per 08-09 approved reductions, less .80 FTE per 09-10 approved reduction = 1.00 .20 FTE per school site
7 days per FTE
*Includes regular, special education (SDC), and migrant enrollments. 10.17
Lodi Unified School District2010-11 Budget Guidelines
High School 6. A. FIXED Clerical
• Principal’s Secretary III• High School Secretary II• Attendance Technician• Registrar• Career Center Technician
B. VARIABLE Clerical (per unit)*
• Placement: Principal’s Secretary III High School Secretary II Registrar Attendance Technician Career Center Technician Typist Clerk III School Clerk Typist Clerk II
• Base Data: Salary Placement Work Year:
School Attendance Days Before-School Days End-of-Year Days
Modified Traditional
1.00 FTE 12 months1.00 FTE 217 days1.00 FTE 191 days1.00 FTE 12 months0.50 FTE 191 days
1.00 unit per 300 students, plus 50 students per 09-10 approved reduction = 350 students
100%95%93%87%87%87%83%78%
Range 40 (Principal’s Secretary) = 1.00 Unit
181 days 5 days 5 days191 Days = 1.00 Unit
*Includes regular, special education (SDC), and migrant enrollments.
10.18
Lodi Unified School District2010-11 Budget Guidelines
High School 7. Library Media Assistant II
8. Campus Supervisors*
9. Community Liaison
10. Site Allocation**
11. Lottery**
12. Instructional Materials
Modified Traditional1 @ 8 hours per day. Student attendance days only. (201 work
days)
1 hour per 73 students.
.75 FTE (181 work days - Bear Creek High only), less .75 FTE per 09-10 approved reduction = 0 FTE
Variable
$95.00 per student, less 10% ($9.50) per 03-04 approved reduction =
$85.50 per student
Fixed
Site Maintenance of Equipment $1,500.00 per comprehensive sites; $500.00 all others
Graduation $300.00 per comprehensive sites; $150.00 all others
Site Forms $2,500.00 per comprehensive sites
$10 per student
$69.41 estimated per 08-09 CBEDS (State) Entitlement equal to the IMFRP appropriation for 2010-11 fiscal year, multiplied by the percentage that reflects the same relative proportion of funding that the LEA received for the program in 2009-10 fiscal year (per EC 42605 (b)).
*Includes regular, special education (SDC), and migrant enrollments. ** Includes regular, special education (SDC), migrant, GATE, and home/hospital enrollments.
10.19
Lodi Unified School District2010-11 Budget Guidelines
Other Schools and Programs
1. Small Schools
A. Elementary Teachers
Turner
Clerical*
Additional Site Allocation
Maintenance of Site Equipment
Modified Traditional
FTE Students
1.00 FTE additional teacher (per Board Action 1998/99), less 1.00 FTE per 09-10 approved reduction = 0 FTE
FTE Students0.781 or 6.25 hr. 1-75 100, plus 25 students per 09-10 approved reduction = 100 students 0.875 or 7.00 hr. 76 101-150, plus 25 students per 09-10 approved reduction = 175 students1.00 or 8.00 hr. 151 176-300, plus 25 students per 09-10 approved reduction = 325 students 1.50 or 12 hr. 301 326-499 (FTE up to 1.00 = Principal Secretary; FTE over 1.00 = Typist Clerk)
Houston School (#) Elkhorn School (#)
0.50 FTE Principal Secretary II 0.50 FTE Principal Secretary II0.42 FTE Typist Clerk II
# All positions are 196 days
$6,000 per site with 300 or less students
$500 per site
10.20
*Includes regular, special education (SDC), preschool (incl. special education), GATE (SDC) and migrant enrollments.
Lodi Unified School District2010-11 Budget Guidelines
Other Schools and Programs 1. Small Schools (Continued) B. Middle Schools
Vice Principals
Counselors
Clerical
Site Allocation
Maintenance of Site Equipment
2. Continuation Schools Principals Teachers
3. Independent Study Program
Modified Traditional
Houston .50 FTE per site
Houston .50 FTE per site
Houston School (#) Elkhorn School (#)
0.50 FTE Principal Secretary II 0.50 FTE Principal Secretary II0.42 FTE Typist Clerk II
# All positions are 196 days
Site Forms$250.00 per site (less than 250 students)
$500 per site (less than 250 students)
1.00 FTE per site1.00 FTE per 25 students, less 1.00 FTE per site per 09-10 approved reduction
1.00 FTE Principal, less .50 FTE per 03-04 approved reduction =.50 FTE Principal
10.21
Lodi Unified School District2010-11 Budget Guidelines
Other Schools and Programs 4. Community Day Schools
Henderson
5. Middle College Program Principal Teachers
Counselor Clerical
6. Opportunity Program Teachers
Para Educators
Special Education Formula
1. Certificated Staffing
2. Classified Staffing
Modified Traditional
1.00 FTE Principal
1.00 FTE Counselor
1.00 FTE per site
1.00 FTE per 30 students, plus 1 per 03-04 approved reduction, plus 1 per 09-10 approved reduction = 1.00 FTE per 31 32 students
1.00 FTE per site
1.00 FTE Principal Secretary II – 217 days
0.50 FTE Attendance Technician – 191 days
0.50 FTE Registrar – 191 days
.50 FTE for each comprehensive High School, less .50 FTE per 08-09 approved reductions = 0 FTE for each comprehensive High School (Each school may also provide for .50 FTE from their staffing allocation)
.75 FTE for each comprehensive High School, less .75 FTE per 08-09 approved reductions = 0 FTE for each comprehensive High School
*1.00 FTE per 138 students*
Approved adjustments <5.07> FTE; 2008-09 Approved reductions <10.50 > FTE;
2009-10 approved reduction <4.40> FTE
1.00 hours per 21.5 students*
Approved adjustments <2.63> FTE; 2008-09 approved reductions <4.50 > FTE;
2009-10 approved reduction <8.00> FTE
*Student population is entire population of SELPA member districts10.22
Lodi Unified School District2010-11 Budget Guidelines
Support
1. Custodial Staffing - Schools
2. Custodial Staffing – Other Schools
3. Custodial Staffing – Other Facilities
Formula
a. All schools
(Students) + (Square Footage) x 8 = FTE
(223) + (16,100) 2
b. Senior high school 1.00 FTE plant supervisor per site
c. Less Reductions of 6.00 FTE per 2003-04 approved reduction and 14.20 FTE per 09-10 approved reduction
d. All are funded for 12 months
a. Fixed allocations:
Preschool .50 FTE Henderson CDS 1.50 FTE Needham Annex (adult) .25 FTE Washington DCH .19 FTE
a. Total district Square footage x 8 = FTE
50,200
10.23
Lodi Unified School District2010-11 Budget Guidelines
Support
4. Education Services Departments a. Associate Superintendent Support b. Assistant Superintendent’s Support c. Curriculum & Instruction d. SELPA Administration e. Special Ed./Student Services Support
5. Pupil Personnel (CWA)
6. Nurses
7. Technology Services
8. Additional Instrumental Music K-8
Formula
a. 1.00 FTE per 1,781 Students (Total District less Non-District Charter)*, #
a. 1.00 FTE per 5.40 Sites^
a. 1.00 FTE per 8.20 Sites^
a. 1.00 FTE per 1,755 Students (Total District less Non-District Charter)^, #
b. 1.00 FTE Systems Analyst II Non-Formula (District Prog. Impv. Board Approved 9/05)
c. 1.00 FTE per 3,890.1 Students (Total District less Non-District Charter)^ (formerly Instructional Technology), #
a. 1.00 FTE per 3.80 sites^, #
*Growth value at discretion of Cabinet member. ^Growth value equal to average of positions in formula. #Less 08-09 and 09-10 Approved Reductions.
10.24
Lodi Unified School District2010-11 Budget Guidelines
Support
9. Business Services Departments a. Business Services b. Budget Department c. Controller/Accounting/Payroll d. Risk Management
10. Site ASB Support-High Schools
11. Sites ASB Support-Elementary & Middle Schools
12. Purchasing/Warehouse
13. Grounds
14. Personnel
Formula
a. 1.00 FTE per 1,311.50 Students (Total District less Non-District Charter)*, #
a. 1.00 FTE per 2.70 Sites (Comprehensive High
School Sites)^
a. 1.00 FTE per 37.1 Sites^
a. 1.00 FTE per 3,039.70 Students (Total District less Non-District Charter)^, #
a. 1.00 FTE per 90.1 Acres^b. 1.00 FTE per Comprehensive High School Site^, #
a. 1.00 FTE per 2,460.40 Students (Total District less Non-District Charter)*, #
*Growth value at discretion of Cabinet member. ^Growth value equal to average of positions in
formula. #Less 08-09 and 09-10 Approved Reductions. 10.25
Lodi Unified School District2010-11 Budget Guidelines
Support
15. Transportation a. Bus Drivers & Administrative Support Staff
b. Vehicle Repair Staff
Formula
a. Total Students less Non-District Charter x Percentage of Pupils Transported 68.90 Students per FTE^, #
b. 1.00 FTE per 12.80 District Vehicles (not including
M&O vehicles)^, #
^Growth value equal to average of positions in formula. #Less 08-09 and
09-10 Approved Reductions. 10.26Y:\Budeting\Gudelines\2010-11\2010-11 Budget Guidelines B01.26.10.ppt
Y:\Business Services\Budget\Adopted\2010-11\B01-26-10\2010-11 Budget Guidelines B01.26.10.ppt