Ramona Unified School District

Preliminary Budget Review 2009-2010

April 23, 2009

First Look at 2009-2010 This is a first look at the 2009-2010 budget

During a “normal budget year”, the preliminary budget would be developed in March

Only looking at next year All numbers are preliminary Things will change Presentations of the Budget Reduction Plan,

presented at the February 19th and March 9th board meetings, are the basis for this budget

What We Know A State Approved Budget

COLA (1% reduction) Categorical funding (15.4% reduction) Flexibility of programs (Tiers I, II, III)

Formulated Budget Reduction Plan Number of retirees (early retirement program) FTE layoffs for both certificated and classified

employees Reduction of site and department allocations Reduction in maintenance funding

The Uncertainties Enrollment

How many students, what grades levels, and which schools will they attend

Economy May 19th Special Election May/June Revision of Approved Budget

What will the State do to correct any fiscal issues Federal Stimulus Dollars

Title 1 IDEA State Fiscal Stabilization Fund

California Department of Education’s interpretations of the enacted “2008-2010 budget”

Assumptions Average Daily Attendance is based on 6,271,

which is an estimate of the P2 for 2008-2009 No carryover of site, departmental or categorical

budgets -- which means there is no ending balance to move forward. Therefore, for this report, we are looking at only the 2009-2010 revenues and corresponding expenses.

Budget Reduction Plan Retirees not to be replaced -- Vacated positions have

been removed from the budget.Retirees to be replaced -- Open positions are budgeted at lower salaries.

Incentives for the retirees are budgeted

Assumptions Budget Reduction Plan (Con’t.)

FTE reductions due to layoffs and current open positions have been removed

Certificated and Classified Elimination of 1 Teacher on Assignment at district

office Elimination of unrestricted district textbook

allotments to school sites Reduction of 30% to site and department

unrestricted allocations Class size reduction revenues (K-3) based upon

21:1 ratios

Assumptions Budget Reduction Plan (Con’t.)

Elimination of 2 Administrative Leadership Team positions

Assistant Principal Director of Transportation

Reduction of Secondary Stipends Flexibility

Use of RHS categorical programs to fund one counselor Routine Restricted Maintenance Account State Deferred Maintenance dollars Supplemental Hourly Programs 9th Grade Class Size Reduction

Programs have the projected reduced dollar amount in, but expenses have been eliminated or reduced

Assumptions Revenues of other categorical programs have been

reduced Other flexibility decisions have not been incorporated

Health and Welfare increase of $500,000 Based upon preliminary discussions in the Insurance

Committee Reduction in interest revenues from $200,000 to

$150,000 Other Insurances

Worker’s Compensation and Property and Liability insurance had slight decreases for 2009-2010 of about $25,000 based upon their preliminary notices

Assumptions Federal revenues based upon current year

apportionments Lottery based upon School Services of California,

Inc. estimates and are significantly lower

2009-2010 Preliminary Budget

Total Revenues $50,139,971 Total Expenses $50,320,514 Difference $ ( 180,543)

Federal Stimulus Dollars Title 1, IDEA, and State Fiscal Stabilization Fund

Information No firm estimated date on distribution No estimated amount of distribution State Fiscal Stabilization Fund

$3.675 Billion for K-12 education 50% allocated to K-12 revenue limits 50% allocated to categorical programs

What’s Next Refine budget – This was just the first step

Look and update the assumptions Review individual budget lines and program for

accuracy Look to CDE and SDCOE for final guidance on

budget The baseline for funding in supplemental hourly

program, 9th Grade Class Size Reduction, and Adult Education

Accounting for restricted funds Move into the unrestricted side of the general fund

Flexibility programs Update Governing Board in May