June 27, 2007 June 27, 2007 June 27, 2007 June 27, 2007

Board of Education Brief 2007/08 Budget Adoption g p
June 27, 2007
All Funds 2007/08 Budget
Total Budget g $2.2B
Our Mission is to: Accelerate gains in student performance. Provide safe, orderly & well-maintained schools. Strengthen parent, community, business & higher education support. Boost employee morale. Secure adequate funding for our schools.
Budget at a Glance By Function

$1.26B
Total General Fund Budget

By Function y
General Fund Unrestricted & Restricted

By Major Expenditure Accounts y j p
$1.26B
Departments 2007/08 Budget
General Fund
Restricted/Unrestricted
$1.26B
School Sites 2007/08 Budget

General Fund
$585M
Average Elementary School 2007/08 Allocation

Vice Principals Nurses Counselors Clerical Custodial $ Allocations
Total Allocation $3.0M Unrestricted $4,282 per pupil
DISCRETIONARY RESOURCES Our Mission is to: Accelerate gains in student performance. Provide safe, orderly & well-maintained schools. Strengthen parent, community, business & higher education support. Boost employee morale. Secure adequate funding for our schools.
Average Middle School 2007/08 Allocation

Vice Principals Nurses Counselors Librarians Discretionary CPUs Clerical Custodial $ Allocations Athletics Athl ti
Average High School 2007/08 Allocation

Total Allocation $10M Unrestricted $4,778 per pupil
Average Small High School 2007/08 Allocation

10
Central Offices
General Fund
$212.5M $212 5M
11
Business Operations
General Fund
$94.6M
12
Components of Ending Balance 2007/08
Unrestricted Reserves Reserve for Economic Uncertainty y Reseres- All Others: Anticipated Unexpended Balances School Site Ending Balances Revolving Cash Stores Pre-Paid Expenses Total T t l All Others Oth Total $ 13,281,389 $ 11,972,000 $ $ $ 57,800 1,800,000 1,934,961 $ $ $ 23,300,000
Restricted Designations
Total Reserves $ 23,300,000
$ 29 046 150 29,046,150 $ 52,346,150
43,182,030 43 182 030 43,182,030
$ 72 228 180 72,228,180 $ 95,528,180
13
Mandated Cost Reimbursement Revenue Profile
2006/07 Mandated Cost Revenue Received Used in Current Year Operations General Fund Bus Replacement Fund Interest Revenue Ending Balance $ $ 45,694,761 $
2007/08 $
2008/09 $
2009/10 -
(15,510,467.00) (2,500,000.00) (2 500 000 00) 696,822.00
(5,900,000.00)
1,000,000.00 23,481,116 $
1,000,000.00 24,481,116 $
1,000,000.00 25,481,116
28,381,116 $
14
General Fund Unrestricted

MultiMulti-Year Projection j
No Deficit Spending
DESCRIPTION BEGINNING BALANCE REVENUES EXPENDITURES Certificated Salaries Classified Salaries Employee Benefits Books and Supplies Contracted Services Other Transfers TOTAL EXPENDITURES CONTRIBUTIONS a. Special Education b. Restricted Maintenance c. c other TOTAL CONTRIBUTIONS ENDING BALANCE $ ACTUALS 2005/06 52,799,872 $ 2006/07 51,795,497 $ PROJECTIONS 2007/08 2008/09 52,346,150 $ 52,346,150 $ 2009/10 54,517,069
$ 714,343,689 , ,
$ 791,231,273 , ,
$ 718,397,311 , ,
$ 724,274,741 , ,
$ 728,736,053 , ,
$ 324,681,243 81,889,860 138,913,918 11,200,946 42,416,182 42 416 182 38,149,421 637,251,570
$ 347,818,871 88,892,235 142,278,126 10,787,178 41,069,124 41 069 124 76,027,154 706,872,688
$ 342,276,254 90,503,222 146,642,696 9,739,602 43,285,681 43 285 681 (2,144,152) 630,303,303
$ 344,544,657 94,554,189 141,343,657 3,978,026 45,773,686 45 773 686 (2,144,152) 628,050,063
$ 343,105,561 95,574,899 141,206,806 3,984,046 48,544,546 48 544 546 (2,144,152) 630,271,706
$ (59,027,581) (15,000,573) (794,527) (794 527) (74,822,681) $ 55,069,310
$ (68,791,696) (13,000,000) (2,016,236) (2 016 236) (83,807,932) $ 52,346,150
$ (71,476,670) (15,000,000) (1,617,338) (1 617 338) (88,094,008) $ 52,346,150
$ (77,436,421) (15,000,000) (1,617,338) (1 617 338) (94,053,759) $ 54,517,069
$ (79,066,462) (15,000,000) (1,617,338) (1 617 338) (95,683,800) $ 57,297,616
15
Special Education
MultiMulti-Year Projection j
ACTUALS 2005/06 $ 136,049,698 PROJECTIONS 2007/08 2008/09 $ 148,821,667 $ 156,117,411
DESCRIPTION REVENUES EXPENDITURES Certificated Salaries Classified Salaries Employee Benefits p y Books and Supplies Contracted Services Health Services Occup Therapy Physical Therapy Speech Language Student Services Vision Therapy Other Contracted Services Interprgm Transport Trans Home to School Transportation Non-Public Tuition Non-Public School Other Transfers TOTAL EXPENDITURES CONTRIBUTIONS a. Mega Item b. Restricted - Home to School c. Restricted - AB825 d. Unrestricted TOTAL CONTRIBUTIONS ENDING BALANCE
2006/07 $ 141,164,887
2009/10 $ 159,452,814
79,348,612 39,548,132 47,901,081 , , 1,960,583 42,146,906 891,207 1,273,371 286,797 2,971,629 3,294,162 418,309 1,451,679 15,127,732 1,942,665 1,052,425 13,436,930 679,395 211,584,709
87,896,865 45,228,452 52,391,716 , , 1,178,964 39,960,257 677,417 3,422,176 278,075 5,031,039 3,805,562 477,104 1,356,389 11,114,924 2,500,238 1,132,516 10,164,817 668,482 227,324,736
98,410,801 45,462,189 52,208,253 , , 2,811,145 38,894,126 782,820 2,280,000 558,700 583,960 3,450,670 600,000 1,577,976 13,900,000 2,595,000 1,315,000 11,250,000 526,100 238,312,614
$ 101,632,875 48,226,048 56,755,429 , , 2,881,424 41,546,233 827,165 2,443,896 601,574 620,374 3,684,643 639,173 1,691,929 14,851,368 2,763,482 1,409,940 12,012,689 526,100 251,568,109
$ 103,259,000 48,881,923 59,474,012 , , 2,846,285 41,546,233 827,165 2,443,896 601,574 620,374 3,684,643 639,173 1,691,929 14,851,368 2,763,482 1,409,940 12,012,689 526,100 256,533,553
1,080,482 2,919,359 12,530,710 59,027,581 75,558,132 23,121
3,058,067 14,310,086 68,791,696 86,159,849 -
3,126,990 14,887,287 71,476,670 89,490,947 -
3,126,990 14,887,287 77,436,421 95,450,698 -
3,126,990 14,887,287 79,066,462 97,080,739 -
16
Restricted Maintenance
17
Utilities Breakdown
INCREASE DUE TO: ADDITIONAL SQ. FT $ 701,161 57,109 118,458 118 458 87,239 $ 963,967
TYPE Gas Eletric Water & Sewer Rubbish Totals $
RATE 1,561,377 251,419 610,069 610 069 2,422,865
TOTALS $ 2,262,538 308,528 728,527 728 527 87,239 $ 3,386,832
18
Enrollment Forecast
Working Document
Total 07/08
Revenue Loss $14.2M Expenditure Loss $11.8M
Per Pupil
Revenue Loss $6,975 Expenditure Loss $4,260
19
Budget Planning Factors Must Fund

Continue past practices fund ti f d basic programs first
Cover h lth/ lf C health/welfare benefits rate i b fit t increase (7 6%) (7.6%) Fully fund salary schedule maintenance ($7.0M)(1.4%) Support all Special Education program growth ($16.1M) Contribute to 4th of 5-year plan to fully fund the Workers Compensation liability Budget-to-Budget Sustain pupil bus replacement funding ($1M) comparison: 2006 / 07 Pay utilities rate increases ($3.4M)(22.2%) vs. 2007 / 08 Maintain 2% reserve for economic uncertainties Enable school site budget carryovers Develop school allocations based on low range forecast (-2,763 students) Continue K-3 Class Size Reduction (CSR) allocation ratios at 20:1
20
2007/08 Budget Highlights What s Whats New & Funded

Unrestricted Funding
Attendance Intervention Center staffing ($400K) BOE paperless office ($60K) Centralized enrollment office ($70K) Flexibility Reserve ($8.7M) IT on site support staff (21 FTEs) ($1.3M) K-8 roll-out staff ($350K) Mission Bay MCJROTC Unit ($62K) New school allocations (Lincoln, Rodriguez, Joyner) New school custodian staffing (28 FTEs) ($1.4M) Ninth grade intervention program ($1.0M) Office of School Choice ($0.6M) Special Education subsidy ($16.1M)
Funded initiatives based b d upon Superintendent and/or Board approvals
Restricted F di R i d Funding
Attendance Intervention Center facilities ( $500K- SSFF) K-8 roll-out textbooks, library books and facilities ($1.2M-SSFF) Landscape position restoration (40 FTEs) ($1.8M-Prop. Mgmt. & Redevelop. Agency) New magnet school programs ($2.2M- TIIBG)
Our Mission is to: Accelerate gains in student performance. Provide safe, orderly & well-maintained schools. Strengthen parent, community, business & higher education support. Boost employee morale. Secure adequate funding for our schools. 21
2007/08 Budget Dialogue (Notional)

July 07 Workshop Discussion
July 07 Define/Start Dialogue Sept 07 Final CA Budget Assessment/Unaudited Actuals Oct 07 First 07/08 Assessment/Early 08/09 Issues Nov N 07 Ti l I R ki Discussion/Decision Title Ranking Di i /D i i Dec 07 First Interim (07/08)/External Audit (06/07) Feb 08 Gov Proposed Budget Assessment /08/09 Issues Review p g Mar 08 Second Interim (07/08) Apr 08 Budget (08/09) Workshop/Priorities Review May M 08 Budget (08/09) Development Update B d t D l tU d t June 08 Gov May Revise/Budget (08/09) Review June 08 Public Hearing/Budget Adoption g g p
22

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Board of Education Brief 2007/08 Budget Adoption g p

June 27, 2007

All Funds 2007/08 Budget

Total Budget g $2.2B

Budget at a Glance By Function

Total General Fund Budget

General Fund Unrestricted & Restricted

Departments 2007/08 Budget

School Sites 2007/08 Budget

Average Elementary School 2007/08 Allocation

Total Allocation $3.0M Unrestricted $4,282 per pupil

Average Middle School 2007/08 Allocation

Total Allocation $5.2M Unrestricted $3,791 per pupil

Average High School 2007/08 Allocation

Total Allocation $10M Unrestricted $4,778 per pupil

Average Small High School 2007/08 Allocation

Total Allocation $2.8M Unrestricted $5,546 per pupil

Components of Ending Balance 2007/08

Total Reserves $ 23,300,000

$ 29 046 150 29,046,150 $ 52,346,150

43,182,030 43 182 030 43,182,030

$ 72 228 180 72,228,180 $ 95,528,180

Mandated Cost Reimbursement Revenue Profile

(15,510,467.00) (2,500,000.00) (2 500 000 00) 696,822.00

General Fund Unrestricted

$ 324,681,243 81,889,860 138,913,918 11,200,946 42,416,182 42 416 182 38,149,421 637,251,570

$ 347,818,871 88,892,235 142,278,126 10,787,178 41,069,124 41 069 124 76,027,154 706,872,688

$ 342,276,254 90,503,222 146,642,696 9,739,602 43,285,681 43 285 681 (2,144,152) 630,303,303

$ 344,544,657 94,554,189 141,343,657 3,978,026 45,773,686 45 773 686 (2,144,152) 628,050,063

$ 343,105,561 95,574,899 141,206,806 3,984,046 48,544,546 48 544 546 (2,144,152) 630,271,706

$ (59,027,581) (15,000,573) (794,527) (794 527) (74,822,681) $ 55,069,310

$ (68,791,696) (13,000,000) (2,016,236) (2 016 236) (83,807,932) $ 52,346,150

$ (71,476,670) (15,000,000) (1,617,338) (1 617 338) (88,094,008) $ 52,346,150

$ (77,436,421) (15,000,000) (1,617,338) (1 617 338) (94,053,759) $ 54,517,069

$ (79,066,462) (15,000,000) (1,617,338) (1 617 338) (95,683,800) $ 57,297,616

1,080,482 2,919,359 12,530,710 59,027,581 75,558,132 23,121

3,058,067 14,310,086 68,791,696 86,159,849 -

3,126,990 14,887,287 71,476,670 89,490,947 -

3,126,990 14,887,287 77,436,421 95,450,698 -

3,126,990 14,887,287 79,066,462 97,080,739 -

TYPE Gas Eletric Water & Sewer Rubbish Totals $

RATE 1,561,377 251,419 610,069 610 069 2,422,865

TOTALS $ 2,262,538 308,528 728,527 728 527 87,239 $ 3,386,832

Budget Planning Factors Must Fund

2007/08 Budget Highlights What s Whats New & Funded

2007/08 Budget Dialogue (Notional)

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