lodi unified school district budget department 2010-11 budget guidelines board of education january...

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


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


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


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


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


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



0.40, 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


Elementary School

5. Clerical

• Principal’s Secretary 1• Typist Clerk II• Variable Staffing*

6. Library Assistants

7. Noon Duty*

Student attendance days only


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


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


Middle School

1. Principal

2. Vice Principal*

3. Teachers Regular

Substitutes

Intervention


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


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


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


Middle School

6. Counselors*

7. Noon Duty* Student attendance days only

8. Crossing Guards


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


Middle School9. Campus Supervisors

10. Site Allocation**

11. Lottery**


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


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


.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


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


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


High School 7. Library Media Assistant II

8. Campus Supervisors*

9. Community Liaison

10. Site Allocation**

11. Lottery**


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


Other Schools and Programs

1. Small Schools

A. Elementary Teachers

Turner

Clerical*

Additional Site Allocation



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.


Other Schools and Programs 1. Small Schools (Continued) B. Middle Schools

Vice Principals

Counselors

Clerical

Site Allocation


2. Continuation Schools Principals Teachers

3. Independent Study Program


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


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


1.00 FTE Principal

1.00 FTE Counselor

1.00 FTE per site


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


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


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 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


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 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


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

lodi unified school district budget department 2010-11 budget guidelines board of education january...

Documents

state budget

budget guidelinesgeneral

budget guidelinesgeneral

prior year allocations

nonsite funds

funded sitebased programs

inflationary increases

site carryovers