PITTSBURG UNIFIED SCHOOL DISTRICT BUDGET WORKSHOP February ... ?· pittsburg unified school district…

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<ul><li><p>PITTSBURG UNIFIED SCHOOL DISTRICTBUDGET WORKSHOP</p><p>February 12th, 2018</p><p>PRESENTED BY: ENRIQUE E. PALACIOS, DEPUTY SUPERINTENDENT</p></li><li><p>INTRODUCTION</p><p> ANNUAL BUDGET CALENDAR PURPOSE OF FUNDS ACCOUNTS STRUCTURE BUDGET STRUCTURE MULTI YEAR BUDGET</p></li><li><p>ANNUAL BUDGET CALENDARJULY 1-JUNE 30 FISCAL YEAR</p><p> JULY 1- START OF FISCAL YEAR AUGUST 15- 45 DAY BUDGET REVISION AUGUST 30- ENROLLMENT UPDATE AND STAFFING ADJUSTMENTS SEPTEMBER 15- UNAUDITED ACTUALS OF PRIOR FISCAL YEAR BUDGET DECEMBER 15- FIRST INTERIM BUDGET REPORT JULY 1-OCTOBER 31 DECEMBER 15- AUDIT REPORT OF PRIOR FISCAL YEAR BUDGET JANUARY 15- GOVERNORS BUDGET MESSAGE FOR UPCOMING FISCAL YEAR FEBRUARY - ENROLLMENT PROJECTIONS MARCH 15 - SECOND INTERIM BUDGET REPORT JULY 1-JANUARY 31 APRIL - PROJECTED ALLOCATION OF STAFFING AND FUNDS TO SCHOOLS MAY 15 - GOVERNORS MAY REVISED BUDGET MAY-JUNE- BUDGET PUBLIC HEARINGS JUNE 30 - ADOPTION OF BUDGET </p></li><li><p>STANDARDIZED ACCOUNT CODE STRUCTURE (SACS) </p><p>The California School Accounting Manual presents the Standardized Account Code Structure (SACS) for use by school districts and county offices of education. The standardized structure has been developed to accomplish the following objectives: Establish a uniform, comprehensive, and minimum chart of accounts statewide to improve </p><p>financial data collection, reporting, transmission, accuracy, and comparability. Reduce the administrative burden on local educational agencies (LEAs) in preparing required </p><p>financial reports. Meet federal compliance guidelines and increase the opportunities for California to receive </p><p>federal funding for education programs. Ensure that school districts and county offices of education comply with generally accepted </p><p>accounting principles (GAAP) as prescribed by the Governmental Accounting Standards Board (GASB).</p><p> Create a logical framework that can be used to determine where education funds come from and how they are used.</p><p> Provide better information for use by administrators, parents, board members, legislators, and others interested in school finance. </p></li><li><p>FUNDS IN A SCHOOL DISTRICT BUDGET</p><p>CHILD DEVELOPMENT</p><p>12</p><p>CHILD NUTRITION </p><p>13</p><p>DEFERRED MAINTENANCE </p><p>14</p><p>SPECIAL RESERVES </p><p>17</p><p>STATE SCHOOL FACILITIES</p><p>35</p><p>ADULT ED11</p><p>CAPITAL BUILDING </p><p>BOND 21</p><p>GENERAL FUND</p><p>01</p><p>CAPITAL BUILDING RESERVES </p><p>40</p><p>BOND INTEREST &amp; REDEMPTION</p><p>51</p><p>FOUNDATION TRUST</p><p>73</p><p>WARRANT PASS THROUGH</p><p>76</p><p>STUDENT BODY</p><p>95</p><p>Postemployment Benefits </p><p>20</p><p>CAPITAL FACIILITIES</p><p>25</p></li><li><p>GENERAL FUND</p><p>01</p><p>General Fund. This is the chief operating fund for all LEAs. It is </p><p>used to account for the ordinary operations of an LEA. All </p><p>transactions except those accounted for in another fund are accounted </p><p>for in this fund. </p><p>Restricted programs or activities within the general fund must be </p><p>identified and reported separately from unrestricted programs or </p><p>activities. This is done by using codes in the resource field that </p><p>identify whether the resources used are restricted or unrestricted. </p></li><li><p>GENERAL FUND</p><p>01LCFF BASE</p><p>&amp; OTHER STATE </p><p>FUNDS </p><p>REGULAR ED CLASSROOM </p><p>TEACHERSCLERICAL STAFF</p><p>CUSTODIANSSITE </p><p>ADMINISTRATORSUTILITIESSUPPLIES </p><p>EQUIPMENTBOOKS</p><p>LCAP</p><p>SUPPLEMENTAL &amp; </p><p>CONCENTRATIONFUNDS</p><p>SPECIAL EDTITLE 1 &amp; 3RESTRICTED </p><p>MAINTENANCETRANSPORTATION</p><p>ASESPARCEL TAX</p><p>GRANTS</p><p>UNRESTRICTED RESTRICTED</p></li><li><p>ADULT ED11</p><p>Adult Education Fund. This fund is used to account separately for </p><p>federal, state, and local revenues that are restricted or committed for </p><p>adult education programs. Money in this fund shall be expended for </p><p>adult education purposes only. Except for moneys received </p><p>pursuant to the Local Control Funding Formula, moneys received for </p><p>programs other than adult education shall not be expended for adult </p><p>education.</p></li><li><p>CHILDDEVELOPMENT</p><p>12</p><p>Child Development Fund. This fund is used to account </p><p>separately for federal, state, and local revenues to operate child </p><p>development programs such as Pre-K. </p></li><li><p>CHILD NUTRITION </p><p>13</p><p>Child Nutrition Fund. This fund is used to account separately for </p><p>federal, state, and local resources to operate the food service </p><p>program. </p></li><li><p>DEFERRED MAINTENANCE </p><p>14</p><p>Deferred Maintenance Fund. This fund is used to account </p><p>separately for revenues that are restricted or committed for </p><p>deferred maintenance purposes in school facilities.</p></li><li><p>SPECIAL RESERVES </p><p>17</p><p>Special Reserve Fund for Other Than Capital Outlay </p><p>Projects. This fund is used primarily to provide for the </p><p>accumulation of general fund moneys for general operating </p><p>purposes other than for capital outlay. Amounts from this special </p><p>reserve fund must first be transferred into the general fund or </p><p>other appropriate fund before expenditures may be made.</p></li><li><p>POSTEMPLOYMENT BENEFITS </p><p>20</p><p>Postemployment Benefits Fund. This fund may be used to account </p><p>for amounts the LEA has earmarked for the future cost of </p><p>postemployment benefits but has not contributed irrevocably to a </p><p>separate trust for the postemployment benefit plan. Amounts </p><p>accumulated in this fund must be transferred back to the general </p><p>fund for expenditure </p></li><li><p>CAPITAL BUIDLING BOND </p><p>21</p><p>Capital Building Bond Fund. This fund exists primarily to </p><p>account separately for proceeds from the sale of bonds and may not </p><p>be used for any purposes other than those for which the bonds were </p><p>issued. Other authorized revenues to the Building Fund (Fund 21) </p><p>are proceeds from the sale or lease-with-option-to-purchase of real </p><p>property and revenue from rentals and leases of real property </p><p>specifically authorized for deposit into the fund by the governing </p><p>board.</p></li><li><p>CAPITAL FACIILITIES</p><p>25</p><p>Capital Facilities Fund. This fund is used primarily to account </p><p>separately for moneys received from fees levied on development </p><p>projects as a condition of approval. The authority for these levies </p><p>may also be county or city ordinances or private agreements </p><p>between the LEA and the developer. Interest earned in the Capital </p><p>Facilities Fund (Fund 25) is restricted to that fund. </p></li><li><p>STATE SCHOOL FACILITIES</p><p>35</p><p>State School Facilities Fund. This fund is established to receive </p><p>apportionments from the 1998 State School Facilities Fund </p><p>(Proposition 1A), the 2002 State School Facilities Fund (Proposition </p><p>47), the 2004 State School Facilities Fund (Proposition 55), or the </p><p>2006 State School Facilities Fund (Proposition 1D). The fund is used </p><p>primarily to account for new school facility construction, </p><p>modernization projects, and facility hardship grants, as provided in </p><p>the Leroy F. Greene School Facilities Act of 1998. </p></li><li><p>CAPITAL BUILDING RESERVES </p><p>40Capital Building Reserves. This fund exists primarily to provide </p><p>for the accumulation of general fund moneys for capital outlay </p><p>purposes. This fund may also be used to account for any other </p><p>revenues specifically for capital projects that are not restricted to </p><p>fund 21, 25, 30, 35, or 49. Other authorized resources that may be </p><p>deposited to the Special Reserve Fund for Capital Outlay Projects </p><p>(Fund 40) are proceeds from the sale or lease-with-option-to-</p><p>purchase of real property and rentals and leases of real property </p><p>specifically authorized for deposit to the fund by the governing </p><p>board.</p></li><li><p>BOND INTEREST &amp; REDEMPTION</p><p>51</p><p>Bond Interest and Redemption Fund. This fund is used for the </p><p>repayment of bonds issued for an LEA. Bonds may be issued either by </p><p>the county board of supervisors on behalf of the school district, or by the </p><p>school district. The proceeds from the sale of the bonds are deposited in </p><p>the county treasury to the Building Fund (Fund 21) of the LEA. Any </p><p>premiums or accrued interest received from the sale of the bonds must </p><p>be deposited in the Bond Interest and Redemption Fund (Fund 51) of the </p><p>LEA. The county auditor maintains control over the LEAs Bond Interest </p><p>and Redemption Fund. The principal and interest on the bonds must be </p><p>paid by the county treasurer from taxes levied by the county auditor-</p><p>controller. </p></li><li><p>FOUNDATION TRUST</p><p>73</p><p>Foundation Trust Fund. This fund is used to account separately for </p><p>gifts or bequests that benefit individuals, private organizations, or </p><p>other governments and under which neither principal nor income </p><p>may be used for purposes that support the LEAs own programs. </p><p>This fund should be used when there is a formal trust agreement </p><p>with the donor. Donations not covered by a formal trust agreement </p><p>should be accounted for in the general fund. Amounts in the </p><p>Foundation Private-Purpose Trust Fund shall be expended only for </p><p>the specific purposes of the gift or bequest.</p></li><li><p>WARRANT PASS THROUGH</p><p>76</p><p>Warrant/Pass-Through Fund. (Reporting of this fund to CDE is </p><p>not required; however, it must be included in the audited financial </p><p>statements to meet GAAP reporting requirements.) This fund exists </p><p>primarily to account separately for amounts collected from </p><p>employees for federal taxes, state taxes, transfers to credit unions, </p><p>and other contributions. It is also used to account for those receipts </p><p>for transfer to agencies for which the LEA is acting simply as a cash </p><p>conduit. </p></li><li><p>STUDENT BODY</p><p>95</p><p>Student Body Fund. (Reporting of this fund to CDE is not required; </p><p>however, it must be included in the audited financial statements to </p><p>meet GAAP reporting requirements.) In the financial reports of the </p><p>LEA, Fund 95 is an agency fund and, therefore, consists only of accounts such as Cash and balancing liability accounts, such as Dues to Student Groups. The student body itself maintains its own general fund, which accounts for the transactions of that entity in raising and expending money to promote the general welfare, morale, and educational experiences of the student body. </p></li><li><p>ACCOUNTS STRUCTURE</p><p>FUND 13</p><p>OBJECT 4700</p><p>RESOURCE 5310</p><p>GOAL 8500</p><p>FUNCTION 4700</p></li><li><p>01-0100-1110-2140-101-0-160-4300</p><p>Fund: A fund identifies specific activities or defines certain objectives in accordance with California Department of Education. Most activity in school districts occurs in Fund 01. </p><p>General Fund, Adult Ed Fund, Child Development Fund,</p></li><li><p>01-0100-1110-2140-101-0-160-4300</p><p>Resource: The resource code is used to classify revenue and expenditures that have special accounting or reporting requirements or that are legally restricted. </p><p>Tittle 1, Special Ed, LCAP, Restricted Maintenance... </p></li><li><p>01-0100-1110-2140-101-0-160-4300</p><p>Goal: The goal identifies the instructional goals and objectives. It groups costs by population, setting, and/or educational mode. Examples include regular education K-12, continuation schools, migrant education, and special education. </p><p>Regular Education K-12 , Custodial, Mathematics, Robotics </p></li><li><p>01-0100-1110-2140-101-0-160-4300</p><p>Function: The function identifies activities or services performed to support or accomplish one or more goals or objectives. Examples include instruction, school administration, and transportation. </p><p>Parent Participation, School Administration, Fiscal Services </p></li><li><p>01-0100-1110-2140-101-0-160-4300</p><p>Site: The site code designates a specific, physical school structure or group of structures that form a campus under a principals responsibility. </p><p>Foothill ES, Hillview JHS, PHS, Education Services</p></li><li><p>01-0100-1110-2140-101-0-160-4300</p><p>Year: Identifies the reporting year for a project that has more than one reporting year during the Local Education Agencys fiscal year. If a projects reporting year is the same throughout the LEAs fiscal year, the Project Year code is 0. </p></li><li><p>01-0100-1110-2140-101-0-160-4300</p><p>DUO (District Use Only): Identifies activities or projects that are only perform in a particular district and no other. </p><p>Marina Vista Solar, Early Back Program, Parent Involvement... </p></li><li><p>01-0100-1110-2140-101-0-160-4300</p><p>Object: The object code classifies expenditures by type of commodity or service (e.g. certificated salaries, benefits, instructional supplies, travel &amp; conference) and revenue by source. (LCFF, federal, other state, other local) </p><p>Certificated Salaries, Supplies, Professional Services</p></li><li><p>01-0100-1110-2140-101-0-160-4300</p><p>ACCOUNT STRUCTURE</p><p>FUNDGENERAL FUND</p><p>RESOURCEPARCEL TAX</p><p>YEARCURRENT</p><p>GOALREGULAR </p><p>INSTRUCTION K-12</p><p>FUNCTIONIN-HOUSE </p><p>INSTRUCTIONAL STAFF DEVELOPMENT</p><p>OBJECTSUPPLIES</p><p>DUOARTS</p><p>SITEFOOTHILL ES</p></li><li><p>BOARDDOCS.COM</p><p>https://www.boarddocs.com/ca/pittsburg/Board.nsf/Public</p></li><li><p>SACS STRING: 01-9500-1110-2100-487-0-713-5800</p><p>GENERAL FUND</p><p>LCAP</p><p>INSTRUCTIONAL SERVICES</p><p>SUPERVISION OF INSTRUCTION</p><p>EDUCATION SERVICES</p><p>PROJECT YEAR</p><p>LCAP GOAL #3-CENTRALIZED</p><p>PROFESSIONAL CONSULTANT SERVICES </p></li><li><p>BUDGET STRUCTURE</p></li><li><p>2017-18 FIRST INTERIM MYP </p><p>UNRESTRICTED GENERAL FUND </p><p>OBJECT CODES 2017-18</p><p>REVENUES </p><p>LCFF/RL Sources 8010-8099 110,974,420 </p><p>Federal Revenues 8100-8299 -</p><p>Other State Revenues 8300-8599 3,623,432 </p><p>Other Local Revenues 8600-8799 1,865,745 </p><p>Other Financing Sources </p><p>Transfers In 8900-8929 -</p><p>Other Sources 8930-8979 -</p><p>Contributions 8980-8999 (39,427,950)</p><p>TOTAL REVENUES 77,035,647 </p><p>REVENUES</p></li><li><p>2017-18 FIRST INTERIM MYP UNRESTRICTED GENERAL FUND </p><p>OBJECT CODES 2017-18EXPENDITURES </p><p>Certificated Salaries 1000-1999 39,581,211 Classified Salaries 2000-2999 10,034,956 Benefits 3000-3999 18,860,352 Materials/Supplies 4000-4999 4,973,956 Other Services 5000-5999 7,490,703 Capital Outlay 6000-6999 70,067 Other Outgo 7100-7299,7400-7499 21,000 Other Outgo 7300-7399 (505,334)Other Financing Uses</p><p>Transfers Out 7600-7629 355,221 Other uses 7630-7699 -</p><p>Other Adjustments -TOTAL EXPENDITURES 80,882,133 </p><p>Net Increase(Decrease) in Fund Balance (3,846,486)</p><p>EXPENDITURES</p></li><li><p>2017-18 FIRST INTERIM MYP UNRESTRICTED GENERAL FUND </p><p>OBJECT CODES 2017-18FUND BALANCE Net Beginning Fund Balance 12,520,474 Ending Fund Balance 8,673,989 </p><p>Components of Ending Fund Balance Non-spendable 25,000 </p><p>Restricted Committed Stabilization Arrangements -</p><p>Other Commitments -Assigned 1,622,145 Unassigned/Unappropriated </p><p>Reserves for Economic Uncertainties 4,340,534 Unassigned/Unappropriated 2,686,309 </p><p>Total Components of Ending Fund Balance 8,673,989 </p><p>FUND BALANCE</p></li><li><p>MYP</p><p>file://PUSD-ADMIN/MANAGEMENT/Business Services/BUDGET WORKSHOP.xlsx</p></li><li><p>$5,926 $6,164 $6,359$6,602 $6,885</p><p>$1,939$2,091</p><p>$2,268$2,885</p><p>$3,455$443</p><p>$464$489</p><p>$568</p><p>$637</p><p>$8,308$8,719</p><p>$9,116</p><p>$10,056</p><p>$10,977</p><p>$0</p><p>$2,000</p><p>$4,000</p><p>$6,000</p><p>$8,000</p><p>$10,000</p><p>$12,000</p><p>0%-20% 20%-40% 40%-60% 60%-80% 80%-100%</p><p>Am</p><p>ou</p><p>nt </p><p>Pe</p><p>r A</p><p>DA</p><p>2018-19 Proposed</p><p>LCFF Increase(2013-14 through2017-18)</p><p>2012-13 Base</p><p>UPP Range</p><p>TRANSITIONING TO FULL FUNDING OF LCFF ENTITLEMENTS</p></li><li><p>Base Growth</p><p>Base Growth</p><p>Base GrowthBase Growth</p><p>SC Growth</p><p>SC Growth</p><p>SC Growth</p><p>SC Growth</p><p>STRS Increase STRS Increase STRS Increase</p><p>STRS Increase</p><p>PERS Increase PERS Increase PERS Increase</p><p>PERS Increase</p><p>Step &amp; Column Step &amp; Column Step &amp; Column</p><p>Step &amp; Column</p><p>Special Education </p><p>Contribution?</p><p>Special Education </p><p>Contribution?</p><p>Special Education </p><p>Contribution?</p><p>Special Education </p><p>Contribution?$235 </p><p>$430 </p><p>$549 </p><p>$435 </p><p>$236 </p><p>$441 </p><p>$281 </p><p>$367 </p><p> $-</p><p> $100</p><p> $200</p><p> $300</p><p> $400</p><p> $500</p><p> $600</p><p>LCFF GrowthRevenues</p><p>Expenditures LCFF GrowthRevenues</p><p>Expenditures LCFF GrowthRevenues</p><p>Expenditures LCFF GrowthRevenues</p><p>Expenditures</p><p>2017-18 2018-19 2019-20 2020-21</p><p>PER-ADA REVENUES GROWTH IN REVENUES AND EXPENDITURES</p></li><li><p> SB 3 (Chapter 4/2016), which was signed by the Governor in April 2016, gradually increases Californias minimum wage and provides clarity on exempt employees</p><p> The Governor can pause progress annually</p><p>Minimum WageEffective Dat...</p></li></ul>


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